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K 3
A 9 8 4 3
7 3 2
K 10 5
10 Q J 9 8 4 3 2
10 6 2 J 7
Q J 8 6 9 4
A Q 7 6 9 210
A 10
K Q 5
A K 10 5 Contract:4 hearts
J 8 4 3 Opening lead: 7 of spades

Declarer took the opening lead in dummy with the K, came to the heart honors in the closed hand, finishing off a third round of trump with a lead to the A. Well, let's pause a moment. Spades and hearts are solid. We've got to lose a diamond, barring an exceptional piece of luck. And we can't lose more than two clubs, with three of the top five cards in the suit. Should we relax in this IMP game or think of an overtrick?
Though overtricks in IMP games are generally of meagre value, this declarer got a negative score while making his contract. Since there is no hidden slam there, evidently the scoring hinged on whether declarer picked up 10 or 11 tricks. Well, let's see if declarer could've picked up an 11th trick.
After drawing trump, declarer led a low diamond from dummy, got the 9 from East, ducked it, West winning with the Q for reasons of his own, shifting back to spades, won in the closed hand, followed by a cashing of the A K of diamonds. Declarer now led a low club to the 10, which held, but now with no entry to the closed hand, evidently claimed, for the record stopped there.
Declarer might have led low from the K 5, perhaps catching a now bare A, or laid down the K, perhaps catching a stiff Q, but gave up that third trick without a struggle for his moderately negative score. Had he led his low club to the 10 before cashing his diamond honors, he of course could've returned to the closed hand to lead a club to the now K doubleton, for 11 tricks. To be sure, had diamonds split 3-3, he could've sluffed a club on the last diamond, giving himself a better shot a only one club loser.